These Guidelines were created to assist colleges and universities in designing, implementing, and administering meaningful internship programs and other forms of experiential learning. Other programs covered in the Guidelines include class projects, consulting projects, job shadowing/externships, and service learning. The Guidelines are intended to be appropriate for institutions of varying sizes, programs, and geographical locations and to provide tangible benefits to institutions, students, and employers.
The objectives of experiential learning programs are to help students: (1) make informed career choices; (2) apply knowledge and skills that they have been exposed to in class; (3) develop knowledge and skills that are difficult to introduce in a class setting; and (4) possibly secure permanent employment. These objectives relate specifically to the AICPA Core Competency Framework for entry into the profession.
From the institutional perspective, these Guidelines are a resource tool, providing information on how to best deliver productive experiences for students. Using real-life program examples from a number of colleges and universities, the Guidelines also provide students and employers with an introduction to the experiential learning process, present advice on the transition from academia to the workplace, and offer insight into what is expected on the job.